IRFAN, JULIUS (2020) PENGARUH CHANGE of MANAGEMENT, FINANCIAL DISTRESS, COMPANY SIZE dan MODIFIED AUDIT OPINION TERHADAP AUDITOR SWITCHING VOLUNTARY. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Auditor switching voluntary is a change of auditor by a company where the company changes its auditor not based on the time or conditions stated in government regulations as regulated in government regulation No. 20 of 2015 Article 11 Paragraph (1). According to Susan and Trisnawati (2011) voluntary auditor change is when a client changes auditors but there are no obligatory regulations to make auditor changes. This study uses secondary data in the form of financial statements and annual reports of public companies engaged in Property & Real Estate which are listed on the Indonesia Stock Exchange (IDX) between 2015-2018. The researchers obtained the financial statements and annual reports of the company by downloading through the official website of the Indonesia Stock Exchange (IDX) on the internet with the website address www.idx.co.id. The results showed that: (1) Change of management did not have a positive effect on voluntary auditor switching with sig test results of 0.946. (2) Financial distribution has a positive effect on voluntary auditor switching with a sig test result of 0.014. (3) Company size has a positive effect on voluntary auditor switching with sig test results of 0.006. (4) Modified audit opinion does not have a positive effect on voluntary auditor switching with sig test results of 1,000. Keywords: Auditor switching, Management changes, Company Size, Modified audit opinion, Property, and Real Estate. Auditor Switching Voluntary atau Pergantian auditor secara sukarela adalah pergantian auditor oleh perusahaan dimana perusahaan tersebut melakukan pergantian auditornya tidak berdasarkan waktu atau ketentuan yang tercantum dalam peraturan pemerintah seperti yang diatur dalam peraturan pemerintah No. 20 Tahun 2015 Pasal 11 Ayat (1). Menurut Susan dan Trisnawati (2011) pergantian auditor sukarela adalah ketika klien mengganti auditor tetapi tidak ada peraturan yang berkewajiban untuk melakukan pergantian auditor. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan-perusahaan publik yang bergerak dibidang Property & Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2015-2018. Laporan keuangan dan laporan tahunan perusahaan tersebut peneliti peroleh dengan cara mendownload melalui situs resmi Bursa Efek Indonesia (BEI) di internet dengan alamat website www.idx.co.id. Hasil penelitian menunjukkan bahwa: (1) Change of management tidak berpengaruh positif terhadap auditor switching voluntary denga hasil uji sig 0,946. (2) Financial distrss berpengaruh positif terhadap auditor switching voluntary dengan hasil uji sig sebesar 0,014. (3) Company size berpengaruh positif terhadap auditor switching voluntary dengan hasil uji sig sebesar 0,006. (4) Modified audit opinion tidak berpengaruh positif terhadap auditor switching voluntary dengan hasil uji sig sebesar 1,000. Kata Kunci: Pergantian Auditor , Perubahan manajemen, Ukuran Perusahaan, Opini audit modifikasian, Property, dan Real Estate.
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